Bitcoin v računovodski in davčni praksi

Žan Plankar (Author), Tatjana Jovanović (Mentor)

Abstract

Veliko zanimanje za bitcoine, ostale kriptovalute in kripto žetone je zahtevalo intervencijo države, da uredi davčno in računovodsko obravnavo novih tehnologij. Z diplomskih delom smo raziskali, kako je to področje urejeno v Sloveniji. V diplomskem delu smo uporabili več metod raziskovanja. Pri teoretičnem delu smo uporabili metodo deskripcije, kjer smo s pomočjo analize primarnih in sekundarnih virov sistematično predstavili pomen bitcoina v svetu. V empiričnem delu smo na podlagi analiz literature, praks, objav na spletu in dokumentov ugotovili, kako je bitcoin implementiran v računovodsko in davčno sfero, kako se ga obravnava in kakšne so prakse v Sloveniji. V zadnjem delu smo z anketnim vprašalnikom izvedeli, kako slovenski računovodje ocenjujejo svoje znanje v zvezi s knjigovodskim evidentiranjem bitcoinov. Ugotovili smo, da je računovodska praksa v zvezi z bitcoini v Republiki Sloveniji slabo razvita. V povezavi z davčno politiko je stanje boljše, saj je Finančna uprava Republike Slovenije (v nadaljevanju: FURS) zavezance dobro seznanila s postopki obdavčevanja fizičnih oseb, fizičnih oseb, ki opravljajo dejavnost, in pravnih oseb. Z anketnim vprašalnikom smo potrdili, da računovodje menijo, da nimajo zadostnih znanj za računovodsko poročanje v zvezi z bitcoini. Na podlagi ugotovitev diplomskega dela bi bilo smiselno raziskati tudi, zakaj Slovenski inštitut za revizijo še ni pripravil oz. prilagodil računovodskih standardov oz. jih dopolnil z vsebinami, ki se navezujejo na poslovanje z bitcoini. Glede na pomembno vlogo bi veljalo poenotiti pravila računovodenja tako za bitcoine kot za ostale kriptovalute in kripto žetone, saj ti igrajo pomembno vlogo.

Keywords

bitcoin;kriptovalute;obdavčitev;računovodstvo;tehnologija veriženja blokov;FURS;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.11 - Undergraduate Thesis
Organization:	UL FU - Faculty of Administration
Publisher:	[Ž. Plankar]
UDC:	336.74
COBISS:	28441859
Views:	744
Downloads:	158
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Bitcoin in accounting and tax practice
Secondary abstract:	Interest in Bitcoins, other cryptocurrencies, and crypto tokens required government intervention to regulate new internet technologies. At the same time, there was a lack of clarity of rules in financial reporting and accounting. With the bachelor's thesis, we researched how the accounting and tax area is regulated in Slovenia. In the bachelor's thesis, we used several research methods. In the theoretical part, we used the descriptive method for a systematic presentation of the importance of Bitcoin in the world with the help of primary and secondary data. In the empirical part, we analyzed based on literature, practices, online publications, and official documents on how Bitcoin is implemented in the accountancy and tax sphere, what the accounting considerations are and what the practices in Slovenia are. In the last part, we surveyed to research how Slovenian accountants assess their knowledge regarding bookkeeping of Bitcoins.We ascertained that the accounting practice regarding Bitcoins in Slovenia is poorly developed. In terms of tax policy, we discovered that financial administration acquainted taxpayers very well. With the survey, we confirmed that accountants feel that they do not have sufficient knowledge for financial reporting regarding Bitcoins. Based on the findings, it would be sensible to research why the Slovenian Institute of Auditors (Slovenski inštitut za revizijo) has not yet prepared or adjusted accounting standards. Accounting rules should be harmonized for Bitcoins and other cryptocurrencies and crypto tokens because they play an important role in the global economy.
Secondary keywords:	Bitcoin;cryptocurrencies;taxation;accounting;blockchain;financial administration;
Type (COBISS):	Bachelor thesis/paper
Study programme:	1000529
Thesis comment:	Univ. v Ljubljani, Fak. za upravo
Pages:	IX, 37 str.
ID:	12033183